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Mongolia

Economic Entity and Organization Income Tax Law of Mongolia

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Mongolia

Year of current version:1992
Date of Text (Enacted):December 14, 1992
Type of Text:IP-related Laws: enacted by the Legislature
Subject Matter:Copyright and Related Rights (Neighboring Rights), Patents (Inventions)
Notes:
The notification by Mongolia to the WTO under article 63.2 of TRIPS states:
'The Law legalizes the amount of the tax to be imposed for the award of work of authors of scientific, literary and artistic work, patent owners.
Article 4(1)(8) provides that the income from royalties is subject to tax.
Article 6(1)(3-4) defines the tax rates on income from royalties and from various games, video and audio cassette and their recording service.

Date of entry into force: See Article 9 'Entry into force' for further details.
Available Texts: 
English

Economic Entity and Organization Income Tax Law of Mongolia Economic Entity and Organization Income Tax Law of Mongolia, Complete document (pdf) [23 KB]

WIPO Lex No.:MN009

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